2019 (9) TMI 165

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..... by the assessee to her related persons - default u/s 269T - first burden to establish that there existed a loan or advance - HELD THAT:- Since the tax effect involved in this matter is less than ͅ .....

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..... l Katiyar, AOR For the Respondent : None ORDER Delay condoned. Since the tax effect involved in this matter is less than ₹ 2 crores, we see no reason to .....

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